A product passes through three processes A, B and C for its completion. As finished goods 6,000 units are produced.

Process A (Rs)

Process B (Rs)

Process C (Rs)

Materials

6,000

8,000

6,000

Wages

18,000

16,000

12,000

Expenses

3,500

2,500

4,000

Overheads

400

600

200

Raw material is issued at Rs 45,000. Prepare process accounts.